Abstracts
Résumé
Cette étude passe en revue les modèles économiques usuels de détermination des avantages sociaux qui, pour la plupart, ont été développes et testes aux États-Unis. Elle présente des résultats d'estimation inédits pour le Canada et en tire un certain nombre d'implications pour les finances publiques, la politique économique et la compréhension du fonctionnement des marches du travail.
Abstract
Over the past 20 years or so, fringe benefits have increased much faster than wages both in Canada and in industrialized countries of the world. They now represent at least 20% of total compensation in Canada and might constitute a larger proportion of the wage bill in the future, given their high estimated income elasticity. This estimate is the result of both their preferential tax treatment and the employers' interest in reducing their work force turnover rate. This study reviews the standard fringe benefits models that have been eveloped tested mainly in the U.S. It provides new empirical evidence for public policy as well as for the analysis of the labour market price (compensation) and quantity (employment) variables.